HI HB65

Requires applicants to present a tax clearance certificate authenticated by the director of taxation before any professional or vocational license can be issued or renewed by the Department of Commerce and Consumer Affairs.

Tax clearance certificate must show the applicant either: (1) does not owe delinquent taxes, penalties, or interest; (2) has entered into and is complying with an installment plan agreement with the Department of Taxation; or (3) is in compliance with all applicable tax laws in Hawaii Revised Statutes Title 14.

Requires the Department of Taxation and Department of Commerce and Consumer Affairs to jointly implement a procedure or system to efficiently process and issue clearance requests and responses, which may be performed electronically and in bulk.

Directs the Department of Taxation to prepare any necessary forms for the tax clearance requirement.

Effective January 1, 2050, and applies to taxable years beginning after December 31, 2022.